CFSL Integrated Report 2025

217

Introduction

Group Overview

Leadership

Strategy & Performance

Explanatory Notes 30 September 2025 40. BUSINESS SEGMENTS

Group elimination

Finance Investments

Total

MUR m MUR m MUR m MUR m

Year ended 30 September 2025

4,038.6

557.3

(360.9)

4,235.0

Interest income Interest expense Net interest income

(984.5)

(365.1)

360.9

(988.7)

3,054.1

192.2

– –

3,246.3

559.9 108.0 667.9

32.7 99.2

592.6 133.4 726.0

Lending and agency related income

(73.8) (73.8) (73.8)

Other income

131.9 324.1

Non interest income Net operating income Operating expenses Profit before impairment

3,722.0

3,972.3

(1,734.1)

(325.2)

73.8

(1,985.5)

1,987.9

(1.1)

– – – – – – – –

1,986.8

(432.7)

(28.6) (29.7)

(461.3)

Net impairment losses on financial assets

1,555.2

1,525.5

Profit after impairment

(2.9)

4.9 2.7

2.0 2.7

Foreign exchange (loss)/gain

– –

Fair value gain on investment securities

(4.0)

(4.0)

Share of results of associates

1,552.3

(26.1)

1,526.2

Profit/(loss) before tax

(307.3)

1.5

(305.8)

Income tax (expense)/refund

1,245.0

(24.6)

–

1,220.4

Profit/(loss) for the year

29,555.5 22,525.1

8,961.9 8,838.1

(9,322.0) (9,322.0)

29,195.4 22,041.2

Assets

Liabilities

253.5

5.9

– – – –

259.4

Capital expenditure

– –

11.0

11.0

Investment in associates Investment in joint venture Depreciation and amortisation

6.2

6.2

208.0

17.3

225.3

Group elimination

Finance Investments

Total

MUR m MUR m MUR m MUR m

Year ended 30 September 2024

3,375.7

500.0

(331.2)

3,544.5

Interest income Interest expense Net interest income

(847.4)

(300.3)

331.2

(816.5)

2,528.3

199.7

– –

2,728.0

467.4 101.3 568.7

28.9 83.4

496.3 108.8 605.1

Lending and agency related income

(75.9) (75.9) (75.9)

Other income

Non interest income Net operating income Operating expenses Profit before impairment

112.3 312.0

3,097.0

3,333.1

(1,512.8)

(310.1)

75.9

(1,747.0)

1,584.2

1.9

– – – – – – – – –

1,586.1

Net impairment losses on financial assets

(227.3)

(43.1) (41.2)

(270.4)

1,356.9

1,315.7

Profit/(loss) after impairment

(5.0)

(2.0)

(7.0)

Foreign exchange loss

– –

3.3

3.3

Fair value on investment securities Share of results of associates

(2.0)

(2.0)

1,351.9

(41.9)

1,310.0

Profit/(loss) before tax Income tax expense Profit/(loss) for the year

(200.5)

(2.5)

(203.0)

1,151.4

(44.4)

1,107.0

25,650.9 19,821.3

7,371.8 6,647.0

(7,376.5) (7,376.5)

25,646.2 19,091.8

Assets

Liabilities

216.8

3.0

– – –

219.8

Capital expenditure

–

15.0 21.2

15.0

Investment in associates

195.3

216.5

Depreciation and amortisation